What is the main difference between IFRS and ASPE for investments in subsidiaries?

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What is the main difference between IFRS and ASPE for investments in subsidiaries?
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Horngrens Accounting

ISBN: 978-0133855388

10th Canadian edition Volume 2

Authors: Tracie L. Miller Nobles, Brenda L. Mattison, Ella Mae Matsumura, Carol A. Meissner, Jo Ann L. Johnston, Peter R. Norwood

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